HS Heading 4823
Paper, paperboard, cellulose wadding and webs of cellulose fibres; cut to size or shape, articles of paper pulp, paper and paper-board, cellulose wadding or webs of cellulose fibres, n.e.c. in chapter 48
13 tariff lines in this heading, within chapter 48 (Paper and paperboard; articles of paper pulp, of paper or of paperboard). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 48232000 | Filter Paper And Paperboard, Cut To Shape | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 48234000 | Rolls, sheets and dials, printed for self recording apparatus | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 48236100 | Trays, dishes, plates, cups and the like, of paper and paperboard Of bamboo | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 48236900 | Other trays, dishes, plates, cups and the like, of paper and paperboard Excl. Of bam | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 48237010 | Moulded or pressed articles of paper pulp : Gasket | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 48237090 | Moduled or pressed articles of paper pulp, Excl Gasket imp by VAT reg. comp. manu. | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 48239010 | Paper And Paperboard, Cut To Size And Articls Of Paper | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 48239091 | Paper Separator | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 48239092 | Wrappers for confectionery | 10 | 0 | 15 | 5 | 0 | 7.5 | 39.75% |
| 48239093 | Surface coloured or printed paper or paper board | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 48239094 | Air laid paper | 25 | 20 | 15 | 5 | 0 | 7.5 | 88.75% |
| 48239095 | Honeycomb | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 48239099 | Paper And Paperboard, Cut To Size And Articles Of Paper, Etc, Nes | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 492,602,343 (1,153,399 kg) under this heading, across 13 of its 13 tariff lines.
NBR's import statements also record one code under this heading that the published Operative Tariff 2026-2027 does not list (48236990). Those figures are included in the totals above but have no tariff page here, because there is no published rate to show.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 10 | 260,010 kg | BDT 102,073,873 |
| January 2026 | 12 | 285,379 kg | BDT 81,007,445 |
| February 2026 | 13 | 123,711 kg | BDT 76,975,323 |
| March 2026 | 12 | 196,258 kg | BDT 99,807,616 |
| April 2026 | 10 | 207,184 kg | BDT 99,869,153 |
| May 2026 | 13 | 80,857 kg | BDT 32,868,933 |
The largest lines by assessable value in May 2026:
- 48232000 — Filter Paper And Paperboard, Cut To Shape — BDT 21,839,499
- 48239093 — Surface coloured or printed paper or paper board — BDT 2,905,766
- 48236900 — Other trays, dishes, plates, cups and the like, of paper and paperboard Excl. Of bam — BDT 2,454,168
- 48239094 — Air laid paper — BDT 1,948,693
- 48239099 — Paper And Paperboard, Cut To Size And Articles Of Paper, Etc, Nes — BDT 1,610,283
Bonded imports. A further BDT 662,149,802 (2,894,109 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 57.3% of everything imported under this heading: most of this trade never pays the duty rates shown above.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.